Nonprofit · EIN 81-3196449
AMERICAN LEGION
Also known as 250 INDIAN LAND
Tax-exempt · INDIAN LAND, SC 29707
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $14,397 | $22,847 | -$8,450 | $233,374 | – | $233,374 |
| December 31, 2024 | 990-EZ | $10,212 | $279,122 | -$268,910 | $242,009 | $185 | $241,824 |
| December 31, 2023 | 990 | $510,734 | $0 | $510,734 | $510,934 | $200 | $510,734 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,165
- Membership dues
- $3,211
- Net income from fundraising events
- $4,021
Expenses
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $1,100
- Printing, publications and postage
- $267
- Other expenses
- $21,480
Balance sheet and other
- Total assets, start of year
- $242,009
- Total assets, end of year
- $233,374
- Total liabilities, end of year
- –
- Net assets, end of year
- $233,374
- Cash, savings and investments
- $4,054
- Land and buildings
- $229,320
- Gross receipts
- $15,627
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY HANDELAND | Commander | 0 | $0 |
| KENNETH OBRIOT | 1Vice Commander | 0 | $0 |
| SAMUEL BARBER III | Finance Officer | 0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY HANDELAND | Commander | 0 | $0 |
| ROGER PHILLIPS | 1Vice Commander | 0 | $0 |
| MARVIN GALLAWAY | Finance Officer | 0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY HANDELAND | Commander Trustee or director | 0 | $0 |
| ROGER PHILLIPS | 1Vice Commander Trustee or director | 0 | $0 |
| MARVIN GALLAWAY | Finance Officer Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2018 ABERDEEN LN, INDIAN LAND, SC 29707-0178
- In care of
- % LARRY HANDELAND
- Mailing address (990-N for 2022)
- 8040 Pawleys Ct, Indian Land SC 29707
- Principal officer (990-N for 2022)
- Larry E Handeland, 8040 Pawleys Ct, Indian Land SC 29707
- Signed the 990-EZ
- LARRY HANDELAND, COMMANDER
- Phone
- (843) 685-1126
- Return prepared by
- ROBERT J WILSON PA
Mission
Enhance the well-being of America's veterants, their families, our military and our communities by our devotion to mutual helpfulness. Support Americanism and national security. Support local youth through programs like the Law Cadet program, Palmetto Boys and Girls State, Scouts and JROTC programs.
Program accomplishments
- We are befinning the search for land on which to construct a Veterans Memorial in Indian Land SC. The grant was received at the end of 2023, so we are just beginning the search and work on this project.
- Youth were supported through Palmetto Boys State, Palmetto Girls State, JROTC Program, Lancaster County Children's Home and Lancaster County Parks and Recreation Youth Sports Programs.
- Community Programs were supported through donations towards helping the local community.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-3196449
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $233,374
- Income (IRS master file)
- $15,627
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $14,397 | $22,847 | $233,374 | IRS |
| 990-EZ | December 2024 | $10,212 | $279,122 | $242,009 | IRS |
| 990 | December 2023 | $510,734 | $0 | $510,934 | IRS |
| 990-N for 2022 Officer: Larry E Handeland | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Larry E Handeland | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Larry Handeland | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-3196449).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 81-3196449.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Which annual return does AMERICAN LEGION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of AMERICAN LEGION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN LEGION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990-N for 2022 names Larry E Handeland.
- Who are the officers and directors of AMERICAN LEGION?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $14,397, expenses of $22,847 and total assets of $233,374 at year end.
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